Rice Corporation is a service company that measures its output by the number of customers served. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for October. Variable Fixed Element per Element per Customer Actual Total Month Serviced for October Revenue $4,100 $182,900 Emp. salaries & wages $42,300 $1,300 $98,800 Travel expenses Other expenses $700 $31,500 $30,500 $31,900 When the company prepared its planning budget at the beginning of October, it assumed that 39 customers would have been served. However, 44 customers were actually served during October. The revenue variance for October would have been closest to: $2,500 U $2,500 F $23,000 U $23,000 F